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Become a sole trader with HM Revenue and Customs - your legal responsibilities if you run a business as a self-employed sole trader.

• What a sole trader is

  A sole trader is a type of business. It’s the simplest business structure…

• Choose your business name

  You can trade under your own name, or you can choose another name for your…

• Register as a sole trader

  You register as a sole trader by registering for Self Assessment. You must…

Guidance, forms and helpsheets for self-employment. Including setting up your business, filing returns, claiming expenses and how to get help and support.

• Updated: 12 February 2024

What you need to do if you start working for yourself.

Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods

Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace

Overview of OTS work relating to simplifying tax reporting and payments for self-employed people.

• Updated: 5 November 2019

Tell HMRC if you've stopped being self-employed, or you're ending or leaving a business partnership - responsibilities, tax returns, letting any employees know.

Find guidance to help decide the employment status of a worker, including employment intermediaries.

• Updated: 26 November 2014

Business expenses you can claim if you're self-employed

Find information on completing the self-employment section of your Self Assessment tax return.

• Updated: 28 May 2025